Guide
Import Duty on Watches UK
Watches can be sensitive to details such as movement, power source, case material, straps and whether the item is new, used or a part.
UK import rules checked: 13 October 2026 — £135 relief still applies to eligible GB imports
Current Great Britain rules: non-excise consignments with an intrinsic goods value of £135 or less normally have no customs duty; perfumes and toilet waters are excluded from this relief. VAT can still be due, usually at checkout or by business reverse charge for qualifying overseas sales.
HMRC plans to remove the £135 customs-duty relief by October 2028 at the latest. The commencement date will be set by regulations. These future rules are not applied to today's estimates. HMRC policy paper.
Vaping Products Duty started on 1 October 2026 at £2.20 per 10 ml, including nicotine-free vaping liquids. Excise goods need specialist calculations and are not supported here. HMRC vaping update.
Details to check
Check whether the product is a wrist watch, pocket watch, smart watch, watch movement, strap or part.
Small description differences can point to different commodity codes and warnings.
Valuation matters
Use the price paid plus shipping and insurance to build a planning estimate. Keep auction, marketplace and courier evidence.
High-value watches may need extra care around valuation evidence and insurance.
Accuracy and limitations
Use these pages as a planning aid, not a binding customs decision. Commodity classification, origin, preference evidence, excise rules, trade remedies and carrier charges can change the result.
Great Britain calculator only. Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.
Worked examples
Wrist watch from Japan
Commodity 9102110000; origin Japan
Manual tariff review required. Duty, VAT and landed cost are not calculated for this example.
Watch tariffs can contain minimum or maximum specific charges as well as a percentage. This example requires a specialist calculation using the current tariff, quantity and origin conditions; no tax total is provided.
FAQs
Do used watches still face import tax?
They can. Used status does not remove the need for classification, valuation and import VAT checks.
Can I use the same code for a smart watch?
Do not assume that. Smart watches can raise different classification questions from traditional watches.
Is this a final customs bill?
No. The calculator gives an estimate for Great Britain imports. The final amount depends on the accepted customs declaration, commodity classification, origin evidence and current official guidance.
Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.